(人工翻的，不行我再改）The simplified analysis of the problems and measures of the internal audit of the progressive establishment of modern enterprise institution in our country and the forwarding of economic globalisation,all business sectors are actively undertaking modern enterprise institution necessitates that internal audit plays a role in internal control of the enterprise,management of risks and provision of consultation services an essential component of internal instituion of modern enterprise institution,the internal audit instituion faces a severer situation.(The dissertation)expounds on the existing problems of internal audit institutions in our country,and propound some perspectives and measures for amelioration with respect to the status words:Enhancement ; internal audit ; measures
财务危机(Financial Distress)通常是指企业不能偿还到期债务的困难和危机，其极端形式是企业破产。当企业资金匮乏和信用崩溃同时出现时，企业破产便无可挽回。所以，为防止财务危机与破产的发生，每个企业都在寻求防止财务危机的方法和拯救危机的措施。尤其是在2001年4月20日，中国证券市场上第一例摘牌公司“PT水仙”成为事实后，无论是上市公司还是非上市公司都在防范出现财务危机。另外，中国即将加入WTO，国内企业将面临更加激烈的竞争，要想在激烈的竞争中立于不败之地，加强财务危机预警制无疑是每个企业都应加强的一个重要方面。本文结合近年来一些危机企业、破产企业的情况，探讨在面临竞争与发展的情况下，造成企业财务危机的原因。 一、多角化经营的陷阱 当企业发展到一定程度，为避免经营风险，许多公司都追求多角化的经营模式，试图使企业走上健康稳定发展的道路。然而，现实不仅让人们看到成功企业的辉煌，同时也看到了多角化经营使企业走上财务危机甚至破产危机的道路。所以多角化经营并不是企业避免经营风险的灵丹妙药。除非恰当使用，否则，企业十分容易陷入财务危机。 1、证券投资组合理论的简单误用。证券投资组合理论是多角化经营的理论基础，该理论认为，金融资产的风险有两种：一是不可分散的风险或称系统风险，即存在于每个证券中，是不能通过证券组合来分散掉的风险；一是可分散的风险或称非系统风险，即存在于单个证券中，可以通过证券组合来分散掉的风险。投资者可以通过持有一个证券组合来分散非系统风险，证券间相关系数越低，分散风险的效果越好；随着组合内证券数量的增多，分散效果越明显，当证券数量达到一定时，基本可完全分散掉非系统风险。这一原理应用到企业生产经营活动时，即为企业的多角化经营。然而，证券组合投资具有其特定的条件，如果不加分析的盲目应用，不但不能达到避免风险的作用，反而加剧了企业的财务危机。证券组合理论的投资对象是金融资产，金融资产投资具有可分割性、流动性和相容性等特点，因此在进行金融资产投资时，不必考虑投资的规模、投资的时间约束以及投资项目的多少等因素，只要考虑各金融资产的相关性、风险、报酬及其相互关系问题，并依据风险——报酬的选择，可实现金融资产投资的优化选择。而多角化经营的投资对象是实物资产，其投资具有整体性、不可逆性、时间约束性的互斥性等特点。所以在多角化经营时，不能简单地进行不相关产业的多方位投资，而是要考虑到各项目的投资规模、资金占用情况及资金约束条件下的各项目的比较选优问题。否则，简单误用证券组合理论必将导致企业投资于无关项目、无序多占资金、投入大于产出等等现象，最终导致企业资金缺乏，周转不灵，出现财务危机。众所周知的巨人集团的兴衰就是最好的证明。 2、丧失核心竞争能力的多元化投资。在企业的利润、市场份额、核心竞争能力等因素中，核心竞争能力是保持企业竞争优势的最主要因素，它是企业一项竞争优势资源和企业发展的长期支撑力。它可能表现为先进的技术，或某种服务理念，其实质就是一组先进技术和能力的集合体。尽管企业之间的竞争通常表现为核心能力所衍生出来的核心产品、最终产品的市场之争，但其实质归结为核心能力之间的竞争。企业只有具备核心竞争能力，才能具有持久的竞争优势。否则只能“昙花一现”。企业一时的成功并不表明企业已经拥有了核心竞争能力，企业核心竞争能力要靠企业的长期培植。也是就是说，多元化投资只是为保持企业核心竞争能力的一种手段。从这一点来说，企业应首先拥有一个具有竞争能力的核心产品，然后，围绕其核心产品、核心竞争能力再考虑是否应该多元化经营。没有根植于核心竞争力的多元化经营，又不能在外部扩张战略中培植新的核心竞争能力，结果就可能把原来的竞争优势也丧失殆尽，直接的表现就是新项目挤占优势主业的资金，但却不产生相应的效益反而拖跨优势主业，最终导致企业内部整体资金的匮乏。二、经营杠杆的负效应 现代企业理财原理告诉我们，企业在经营决策时对经营成本中固定成本的利用，可为企业带来经营杠杆作用。具体的说，当销售收入或销售量不断增长时，企业中一定量的固定成本可带来企业利润大幅度的上升，即所谓的经营杠杆利益；当销售收入或销售量降低时，企业中一定量的固定成本可带来企业利润迅速下降，即所谓的经营杠杆风险。由此可见，经营杠杆作用是一把“双刃剑”，正确利用可为企业带来杠杆利益，反之，则会带来杠杆损失。所以企业在运用经营杠杆原理时，一定要充分考虑其双面性，仅仅追求经营杠杆利益的结果往往是遭受经营杠杆风险的打击，最终导致企业的财务危机。 企业因经营杠杆而导致财务危机的例子有许多，这是因为构成固定成本的因素就有许多，任何因素的过量使用如大规模投资带来的过大折旧及过高的管理费用等等，在企业销量无法保证的情况下，都会发生经营杠杆风险。本文采用广告费用作为固定成本，论述由它产生的经营杠杆的负效应，这是因为在市场经济下广告宣传已成为企业竞争的常用手段。如众所周知的中央电视台广告标王“秦池”酒厂的衰落就是最典型例子。1995年，秦池以6666万元的价格第一次夺得1996年中央电视台“标王”后，广告的轰动效应，使“秦池”一夜成名，“秦池”的品牌地位基本确立，市场份额也相应增加，当年“秦池”酒厂享受到了经营杠杆的积极作用。但这种局面并没有维持多久，当1996年11月秦池以亿元的天价再次成为1997年中央电视台的“标王”后，“秦池”为了在短时间内满足客户订单需求，竟采取收购散酒来勾兑，并被新闻媒介披露，产品质量、信用遭到严重破坏，1997年“秦池”的销售收入无法持续增长，此时亿广告费却使秦池陷入了难以自拔的财务危机之中。 三、财务杠杆的负效应 财务杠杆是指由于固定性财务费用的存在，企业息税前利润(EBIT)的微量变化所引起的每股收益(EPS)大幅度变动的现象。也就是，银行借款规模和利率水平一旦确定，其负担的利息水平也就固定不变。因此，企业盈利水平越高，扣除债权人拿走的某一固定利息之后，投资者（股东）得到的回报也就越多。相反，企业盈利水平低，债权人照样拿走某一固定的利息，剩余给股东的回报也就少了。在盈利水平低于利率水平的情况下，投资者不但得不到回报，甚至可能倒贴。由于利息是固定的，因此，举债具有财务杠杆效应。而财务杠杆效应是两方面的，既可以给企业带来正面、积极的影响，也可以带来负面、消极的影响。当总资产利润率大于利率时，举债给企业带来的是积极的正面影响；相反，当总资产利润率小于利率时，举债给企业带来的是负面、消极的影响。 韩国大宇集团的解散，就是财务杠杆消极作用影响的真实体现。大宇集团在政府政策和银行信贷的支持下，走的是一条“举债经营”之路。试图通过大规模举债，达到大规模扩张的目的，最后实现“市场占有率至上”的目标。当1997年亚洲金融危机爆发后，大宇集团已经显现出经营上的困难，其销售额和利润均不能达到预期的目的，此时如果大宇集团不再大量发行债券进行“借贷式经营”，而向韩国其他四大集团一样进行自律结构调整——重点改善财务结构，努力减轻债务负担，恐怕大宇集团今天仍是韩国的五大集团之一。然而，大宇却认为，只要提高开工率，增加销售额和出口就能躲过这场金融危机，于是，一意孤行地继续大量发行债券，进行“借贷式经营”。由于经营不善，加上资金周转困难，韩国政府于1999年7月26日下令债券银行接手对大宇集团进行结构调整，加快了这个负债累累的集团的解散速度。由此可见，大宇集团的举债经营所产生的财务杠杆效益是消极的，不仅难以提高企业的盈利能力，反而因巨大的偿付压力使企业陷入无法解脱的财务困境。 Financial crisis (Financial Distress) usually refers to business can not repay the debt due the difficulties and crises, the extreme form of corporate bankruptcy. When companies collapse of lack of funds and credit at the same time, enterprises will be irretrievable bankruptcy. Therefore, in order to prevent the financial crisis and the occurrence of insolvency, each company are looking for ways to prevent the financial crisis and save the crisis. Especially in April 20, 2001, China's securities market for the first case of delisting the company "PT Narcissus" become a reality, whether they are listed companies or non-listed companies to prevent financial crisis. In addition, China's imminent accession to WTO, domestic enterprises will face more intense competition, to be in the fierce competition in an invincible position, to strengthen the financial crisis early warning system is to enhance each enterprise should be an important aspect. In this paper, a number of crises in recent years, enterprises, bankrupt enterprises, and explore in the face of competition and development, financial crises caused by business reasons. First, diversification trap When the enterprise has developed to a certain extent, in order to avoid business risks, many companies are pursuing diversification business model, trying to take the healthy and stable business development. However, the reality is not only let people see the glory of successful enterprises, but also saw the diversification of financial crisis, the enterprise embarked on the path of the crisis or even bankruptcy. Therefore, diversification is not a business enterprise to avoid the risk of a panacea. Unless the appropriate use of, otherwise, business is very easy to fall into financial crisis. 1, theoretical portfolio of simple misuse. Portfolio theory is the theoretical basis for diversification, the theory holds that the risk of financial assets, there are two: First, the risk can not be dispersed or systematic risk, that is present in every securities, the portfolio is not to divert out the risk; First, the risk can be dispersed or non-systematic risk, which exists in the individual securities, you can swap portfolio to spread risks. Investors can hold a portfolio to spread the risk of non-system, the correlation coefficient between securities lower, the better risk diversification; as the number of portfolio securities increased, the more obvious effects of dispersion, when the stock reaches a certain number, the fully dispersed out of basic non-systemic risk. This principle applied to the production and operation activities, is the diversification enterprises. However, portfolio investment has its specific conditions, if not the blind application of the analysis, it has failed to achieve the role of risk avoidance, but have deepened the financial crisis. Investment portfolio theory is financial assets, financial assets investment divisibility, mobility and features such as compatibility, so investment in financial assets, do not have to consider the scale of investment, the investment of time constraints, as well as the number of investment projects and other factors, as long as the taking into account the relevance of financial assets, risk, reward and their mutual relations, and on the basis of risk - reward the choice to invest in financial assets to achieve the optimal choice. And diversification of the investment is physical assets, and its overall investment, non-reversible, time-binding characteristics, such as mutually exclusive. Therefore, when the diversification is not simply irrelevant to the multi-faceted investment in industry, but to take into account the investment objectives, financial situation and financial constraints occupied under the conditions of the Objective To compare the selection problem. Otherwise, the simple misuse of portfolio theory will lead to business investment in unrelated projects, accounting for more than a disorderly capital, inputs and so the phenomenon is greater than output, which eventually led to a lack of capital, liquidity, financial crisis. As we all know the rise and fall of the giant group is the best proof of this. 2, the loss of core competence of investment diversification. In corporate profits, market share, competitive factors such as the core, the core competitiveness of enterprises is to maintain the most important factors of competitive advantage, it is a competitive advantage and business development resources to support our long-term. It may appear to be advanced technology, or a service concept, its essence is a group of advanced technology and ability to aggregate. Despite the competition among enterprises usually pass the core competencies derived from the core product, the final product for the market, but its essence boils down to competition between core competencies. Only when we have the core of enterprise competitiveness, in order to have a lasting competitive advantage. Otherwise, only "a flash in the pan." The success of enterprises does not mean that time has been the core of enterprise competitiveness, the core competitiveness of enterprises rely on long-term cultivation. Is to say, only in order to maintain a diversified investment in the core competitiveness of enterprises as a means. From that point, enterprises should first have a core of competitive products, and then around its core products, core competitiveness should consider diversification. Not rooted in the core competitiveness of the diversification and expansion strategy can not be outside of nurturing a new core competence, the result can be the competitive advantage that also lost direct the performance of new projects is the main advantage of the diverted funds , but it does not have a corresponding advantage of the benefits but the main industry拖跨, which eventually led to the enterprise overall lack of funds. Second, the negative effects of operating leverage Principle of the modern enterprise management told us that decision-making in the operation of the operating costs of the use of fixed costs for businesses operating leverage. Specifically, when the sales revenue or sales growth, the enterprise in a certain amount of fixed costs can lead to a significant rise in corporate profits, the so-called interests of the operating lever; when the sale to lower income or sales, the enterprise must the amount of fixed costs can be brought about by the rapid decline in corporate profits, the so-called operating leverage risk. It can be seen that operating leverage is a "double-edged sword", the correct use of leverage for the interests of enterprises, on the contrary, it will bring loss of leverage. Therefore, in principle the use of operating leverage, we must take full account of its double-sided, and only the interests of the pursuit of operating leverage is often the result of the risk of being hit DOL, which eventually led to the financial crisis. Enterprises operating leverage caused by the financial crisis there are many examples, which constitute a fixed cost because there are many factors that any factors such as excessive use of large-scale investment is too large depreciation and inflated management fees, etc., in Enterprises can not guarantee sales, the operating leverage risk will occur. In this paper, as the fixed cost of advertising, on business generated from its negative effects of leverage, this is because the advertising in a market economy has become a common means of enterprise competitiveness. Such as the well-known advertising standard CCTV King "Qin pool," the winery is the most typical example of the decline. In 1995, Qin pool price of million yuan in the first won in 1996 China Central Television, "Standard King" after the sensational effect of advertising, so that "Qin pool" to become famous overnight, "Qin pool" basically established the brand, market share also a corresponding increase in the "Chin Chi" winery to enjoy a positive role of the operating lever. However, this situation is not how long, when in November 1996 Qin pool price of billion again in 1997 China Central Television's "Standard King", the "Chin Chi," a short period of time in order to meet the needs of customer orders, even taken to the acquisition of bulk wine blending, and the media revealed that the quality of products, the credit was severely damaged in 1997, "Qin Chi" unsustainable sales growth, 320 million advertising at this time Qin made it difficult to extricate themselves into a pool of financial crisis. Third, the negative effects of financial leverage Financial leverage refers to the financial costs as a result of the existence of fixed, pre-tax profits of enterprise income (EBIT) of the trace caused by changes in earnings per share (EPS) of the phenomenon of significant changes. That is, the size of bank borrowings and interest rates, once determined, the burden of a fixed rate of interest charged on it. Therefore, the higher the level of corporate profits, after deducting the creditor to take a fixed interest rate, investors (shareholders) get more returns. In contrast, low levels of corporate profits, the creditor still take a fixed interest rate, the remaining return to shareholders will be less. Level of profitability than in the case of the level of interest rates, investors will not return, and may even lose out. As a result of interest is fixed and, therefore, has a financial leverage effect of debt. The financial leverage effect is twofold, both to the enterprise have a positive, positive impact, it also brought about a negative, negative. When total assets profit margin is greater than interest rates, loans to enterprises is a positive a positive impact; the contrary, when the total assets of less than the interest rate margin, the debt to the enterprises is negative, negative. The dissolution of the Daewoo Group of South Korea, a negative effect on financial leverage is the true embodiment of the impact. Daewoo Group in the government policies and the support of bank credit, is taking the same "leverage" the road. Massive debt trying to achieve the purpose of large-scale expansion, the final realization of "the market share of first" goal. When the 1997 Asian financial crisis, Daewoo Group has demonstrated the difficulties of the operation, and its sales and profit can not achieve the intended purpose, at this time is no longer if a large number of Daewoo Group to issue bonds to carry out "loan operations" and to South Korea, like the other four groups to carry out structural adjustment and self-discipline - focus on improving the financial structure, and strive to alleviate the debt burden, I am afraid of the Daewoo Group in Korea today is still one of the five groups. However, the Daewoo is that as long as the operating rate to improve, increase sales and exports will be able to escape the financial crisis, therefore, continue to insist on the issuance of bonds, the "lending operations." As a result of poor management, combined with cash flow difficulties, the Korean government in July 26, 1999 ordered the bank to take over the bond of the Daewoo Group restructuring, the debt to accelerate the dissolution rate of the Group. This shows that the Daewoo Group's debt arising from the operating efficiency of financial leverage is negative, it is difficult not only to improve the profitability of enterprises, but due to tremendous pressure on enterprises to pay into inextricable financial difficulties.
大家知道，企业管理包括生产管理、营销管理和财务管理等多个方面，而财务管理是企业整个管理体系的核心，企业的财务管理目标即是企业追求的目标。可见，只有以财务管理为中心，协调运作管理体系的各个方面，才能有效地强化企业管理，促进企业发展。从全国来说，民营企业数量众多、分布广泛、特点各异，再加上受宏观经济环境化和体制影响，民营企业在加强财务管理方面遇到了一定的阻力，例如：政策的“歧视”使民营企业和大型企业不能公平竞争，地方政府、行业管理部门的干预，使民营企业的财务管理目标短期化，再主要的就是民营企业财务管理受业主的影响过大等一些主观因素的存在，导致财务管理的重要性被忽视。所以，其财务管理中存在的问题也多种多样，我认为，目前普遍存在的问题和原因主要有： （一）融资困难，周转资金不足，使财务管理成断源之湖。 目前，我国民营企业初步建立了较为独立、渠道多元的融资体系，但是，融资难、担保难，仍然是制约民营企业发展的最突出的问题，主要问题是：第一，负债过多，融资成本高，风险大，造成民营企业信用等级低，资信相对较差。第二，大多数民营企业是非大型企业，有些银行受传统观念和行政干预的影响，对其贷款不够热心。第三，中介机构不健全，缺乏专门为民营企业贷款服务的金融中介机构和贷款担保机构。 分析其主要原因表现在两个方面：一是金融业对民营企业的信贷支持不够。我国金融系统从设置到服务项目，大都是以大企业为服务对象，民营企业的信贷服务往往被忽视。由于贷款难，生产经营过程中所需资金不足，极大制约了民营企业的发展。有的民营企业，虽存在暂时困难，但银行一旦支持就能起死回生；二是民营企业的融资渠道单一，难以适应市场需求的变化。由于有的民营企业，在既得不到银行的贷款支持，又不具有自我融资或向社会公开融资能力，无形中，加强企业财务管理也就成了一句空话，财务管理也就成了断源之湖。 （二）财务控制薄弱，缺乏科学性，使财务管理举步艰难。 大部分民营企业存在财务控制环节薄弱，而且对加强财务管理方面不够重视，没有从真正意义上理解财务管理在企业中的地位。主要问题有：一是资金管理不严，财务控制薄弱，造成资金闲置或不足。二是应收账款周转缓慢，造成资金回收困难。三是存货控制薄弱，造成资金呆滞。四是重钱轻物，资产流失严重。 分析其原因主要是：一是有些民营企业认为现金越多越好，致使大量现金未参加周转，有的是资金缺少计划安排，过量购置不动产，而使企业无法应付经营急需的资金，陷入财务困境。二是没有建立严格的赊销政策，缺乏有力的摧收措施，应收款不能兑现或形成呆账。三是很多民营企业月末存货占用资金往往超过其营业额的两倍以上，造成资金呆滞周转失灵。四是不少民营企业管理者，对原材料、半成品、固定资产等管理不到位，出了问题无人追究，资产浪费严重。分析以上原因，最重要的是因为企业上层领导财务管理观念落后，缺乏科学性，在思想上没有真正理解财务管理对做大做强一个企业所起到的作用，没有将财务管理纳入企业管理的有效机制中，缺乏现代财务管理观念，使财务管理失去了它在企业管理中应有的地位和作用，举步艰难。 （三）管理模式疆化，管理观念陈旧，使财务管理暗然失色。 由于长期以来在思想上受到旧的财务制度的约束，企业管理人员的观念比较滞后。主要问题有：一是企业的投资者同时就是经营者。二是企业管理者的管理能力和管理素质差，管理思想落后。 分析其原因主要是：民营企业典型的管理模式是所有权和经营权高度统一，企业的投资者同时就是经营者，这种模式势必给企业的财务管理带来负面影响，民营企业中相当一部分属于个体私营性质，在这些企业中，企业领导者集权现象严重，并且对财务管理的理论方法缺乏应有的认识和研究，致使其职责不分，越权行事，造成财务管理混乱，财务监核不严，会计人员独舟难行，想规范管理很难。大部分企业没有或无法建立内部审计部门，即使有，也很难保证内部审计的独立性。另外，有些企业没有将财务管理纳入企业管理的有效机制中，缺乏现代财务管理观念，多数民营企业家尚未建立起诸如时间价值、风险价值、边际成本、机会成本等科学管理的概念，由于管理模式疆化，管理观念陈旧，使财务管理暗然失色，失去了它在企业管理中应有的地位和作用。 First, the privately operated enterprise the question and the reasonanalysis which exists in the financial control As everybody knows, business management including productionmanagement, marketing management and financial control and so on manyaspects, but the financial control is the enterprise entire managementsystem core, enterprise's financial control goal is a goal which theenterprise pursues. Obviously, only has take the financial control asthe center, the coordination operates management system each aspect,can effectively strengthen the business management, the promotionenterprise from the nation that, the privately operated enterprise quantitymultitudinous, distributed is widespread, the characteristicrespectively differently, in addition receives the macroscopiceconomic environment and the system influence, the privately operatedenterprise was strengthening the financial control aspect to meet thecertain resistance, for example: The policy "the discrimination"causes the privately operated enterprise and the major industry cannotthe fair competition, the local authority, the profession controlsection's intervention, causes the privately operated enterprise thefinancial control goal short-term, again is main is the privatelyoperated enterprise financial control owner's influence oversized andso on some subjective factors existences, causes the financial controlthe importance to neglect. Therefore, in its financial control existsquestion also many and varied, I believed, at present the universalexistence question and the reason mainly have: . (1) financing difficulty, the revolving fund is insufficient, causeslake of the financial control Cheng Duanyuan. At present, the our country privately operated enterprise initiallyestablished has been independent, the channel many Yuan financingsystem, but, financed difficultly, to guarantee difficultly, still wasthe most prominent question which the restriction privately operatedenterprise developed, the main question was: First, is in debtexcessively many, financing cost high, risk big, creates the privatelyoperated enterprise credit rank low, helps the letter relatively to beworse. Second, the majority privately operated enterprise right andwrong major industry, some banks the traditional ideas and theadministrative intervention influence, insufficiently are warm-heartedto its loan. Third, the facilitating agency is not perfect, lacksspecially the financial facilitating agency and the loan guaranteeorganization which serves for the privately operated enterprise loan. Analyzes its main reason to display in two aspects: One is the financeindustry is insufficient to the privately operated enterprise's creditaid. Our country finance system from establishes to the serviceproject, mostly is take the big enterprise as the service object, theprivately operated enterprise's credit service is often the loan is difficult, in the production management processneeds the fund to be insufficient, enormously has restricted theprivately operated enterprise's development. Some privately operatedenterprises, although exists temporarily difficultly, but the bankonce supports can bring back to life; Two is the privately operatedenterprise's financing channel is unitary, adapts the market demandchange with difficulty. As a result of some privately operatedenterprises, in both cannot obtain the bank the loan support, and doesnot have self- financing or to the social public financing ability,imperceptibly, strengthened the enterprise financial control also tobecome an empty talk, the financial control has also become mediateslake of the source. (2) financial control is weak, lacks the scientific nature, causes thefinancial control to take a step difficultly. The majority of privately operated enterprises have the financialcontrol link to be weak, moreover to strengthens the financial controlaspect insufficiently to take, has not understood the financialcontrol from the true significance in enterprise's status. The mainquestion includes: One is the fund management is lax, financialcontrol weak, creates the fund to leave unused or to be is the receivable account funds turnover is slow, causes the fundrecycling difficulty. Three, the inventory control is weak, createsthe fund delay. Four is re- Qian Qingwu, the property drainsseriously. Analyzes its reason mainly is: One is some privately operatedenterprises thought cash more the better, causes the massive cashesnot to participate in the turnover, some are the fund lacks the planarrangement, excessive purchase real estate, but causes the enterpriseto be unable to deal with the management urgently needed fund, fallsinto the financial difficult position. Two is does not have theestablishment strict selling on credit policy, lacks powerfullydestroys receives the measure, should receive money cannot cash orform the dull account. Three is very many privately operatedenterprises end of the month the goods in stock takes the fund oftento surpass its turnover above two times, creates the fund delayturnover to malfunction. Four is many privately operated enterprisessuperintendents, to management and so on raw material, half-finishedproduct, fixed asset did not arrive, leaves question nobody toinvestigate, the property waste was serious. Above analyzes thereason, most importantly because the enterprise upper formationleadership financial control idea is backward, lacks the scientificnature, the untrue understanding financial control to does in thethought greatly makes the role which the strong enterprise plays, hasnot bought into line with the financial control the businessmanagement in the effective mechanism, lacks the modern financialcontrol idea, caused the financial control to lose it the status andthe function which should have in the business management, took a stepdifficultly. 3) management pattern boundary, manages the idea obsoletely, causesthe financial control to be dark however 失色. Because receives the old financial system since long ago in thethought the restraint, business management personnel's idea comparisonlag. The main question includes: One is at the same time enterprise'sinvestor is the operator. Two is the enterprise superintendent'smanagement ability and the management quality bad, manages the thoughtto be backward. Analyzes its reason mainly is: The privately operated enterprise modelmanagement pattern is the property rights and the operating righthighly unifies, at the same time enterprise's investors is theoperator, this kind of pattern inevitably will give the enterprise thefinancial control to bring the negative influence, in the privatelyoperated enterprise quite a part will belong to the individual tooperate privately the nature, in these enterprises, enterprise leadercentralization phenomenon serious, and will lack the understanding andthe research to the financial control theory method which will besupposed to have, will cause its responsibility not to divide, exceedsauthority to handle affairs, creates the financial control chaotic,the finance will supervise the nucleus not to be lax, accountant thepersonnel alone boat difficult line, to think the standard managementwill be very difficult. The majority of enterprises not or are unableto establish the interior auditing department, even if has, also isvery difficult to guarantee the internal audit the , some enterprises have not bought into line with thefinancial control the business management in the effective mechanism,lacks the modern financial control idea, the most privateenterpreneurs not yet establish such as scientific management the andso on time value, risk value, marginal cost, opportunity cost concept,as a result of the management pattern boundary, manages the ideaobsoletely, causes the financial control to be dark however 失色,has lost it the status and the function which should have in thebusiness management.
On the issue of internal audit and CountermeasuresWith the modern enterprise system in China and gradually establish and promote global economic integration process, businesses are making positive changes. Modern enterprise system of internal audit in the enterprise's internal control processes, risk management, providing management consulting services to play a role. As a modern enterprise system is an important part of the internal audit system is facing a situation more serious. China's internal audit system problems were discussed, and some of the views put forward for the status quo and improvement words: strengthened; internal audit; measures
一般是的，借助翻译软件还是很快的有些学校是说翻译的中文数字达到一定的数量，这样对应的英文就可能不是一整篇，不过这也无所谓，找一篇英文少一点的，随便翻译就可以了
对呀，不够够了字数也可以不用全翻译
得看具体要求，是语法错误还是补实验。总之，比没送外审好多了。找北京译顶科技，性价比高，我就是在那边做的。想了解详细些不妨统一去知道了解下
是的，一般都是要翻译的了。
您所指的外文翻译是指写英文摘要吗？一般英文摘要是要写关于您论文内容的要点或者观点的提炼，最好是能够让人通过看你的摘要知道您的论文都写了什么。写好中文摘要后，英文摘要就对应翻译了，呵呵！若有具体问题，可以继续追问！
The enterprise internal control theory The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is. What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control. The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals. Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing. Second, the basic structure of internal control The basic structure of internal control. Mainly includes control environment, accounting system and control procedures in three aspects: (a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations. (2) accounting system. Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified. 2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value. 3 and determine the time, business to business records in the appropriate accounting period. 4 in the financial and accounting reports, business and proper disclosure of expression related matters. (3) control procedures. Control program to formulate policy and managers to ensure a certain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc. Third, the basic way of internal control The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control. (a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds. The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records. Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal control. Organize and control mainly includes two aspects: 1 and incompatible duties of separation. If the accounting work of accountant and cashier incompatible duties, need to separate. Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation etc. Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two people. If this hypothesis, breakthrough incompatible duties of separation cannot play control function. [NextPage] 2, the organization's control. A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control requirements. Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved quickly. (2) authorized control. The authorized department of internal control unit to handle business or staff access control. Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval. Authorized control unit can guarantee the implementation course and abuse. Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to handle. Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working quality. Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform. Practice has proved, rights should be restricted, lose the right to restrict the corruption which easily. (3) budget control. Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management activities. The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear responsibility. Second, the budget shall be permitted by the authorized to budget adjustments to budget and more practical. Third, it shall timely feedback or regular budget implementation. (4) physical assets control. Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures. There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of assets. Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and treatment. In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process control. (5) cost control. Modern cost control can be divided into "extensive" and "intensive" two. Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost control. These two kinds of methods, combining modern cost control. 1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control method. First, the raw materials procurement cost control. For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing. Second, the use of materials cost control. Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control costs. Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce costs. Third, product sales, cost control. Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's trust. Therefore, we should grasp investment and expenses of the matching principle. [NextPage] 2 and intensive cost control. And can be divided into two types: one is to improve production technology by to reduce cost control. There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, etc. Two is improved by process to reduce the cost of cost control. Intensive cost control on intellectual achievements, it can make the excess profit achievements. (6) risk control. Risk is usually referred to as a result of the action, and the risk associated with another concept is uncertain. Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough estimate. For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or failure. But don't know these two consequences of possibility appeared. Business decisions are generally in uncertain circumstances. In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk. The risk control is to prevent and avoid as far as possible adverse outcome. According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk, 1, management risk. Risk management refers to the production and business operation reasons for corporate profits to the uncertainty. Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing risk. Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to prevent. 2, financial risk. Financial risk and risk, it is to because debt and the enterprise's financial results for uncertainty. Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or bankruptcy. When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability improve. However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the danger. The risk for financing risk. The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also decrease. For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising risk. (7) auditing control. Audit control mainly refers to the internal audit, internal audit and control of accounting is to supervise. Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form. Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives achieved. Internal audit content is very extensive, generally include internal financial audit and internal management audit. Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and complete. According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit work. In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system. Including: responsibilities, and strict procedures, truthfully record, regular check, etc. In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; etc. Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc. At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, enough. This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance structure. To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in essence.
内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。一、何为内部控制制度内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。按照美国审计准则委员会提出的理论，内部控制定义为：内部控制是由企业董事会、管理阶层和其它员工实施的，为经营的效率效果、财务报告的可靠性、相关法令的遵循性等目标的达成而提供合理保证的过程。其构成要素来源于管理层经营的方式，并与管理的过程相结合。其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。在我国，内部控制是指在特定的组织内部为执行国家方针政策及本组织经营决策，实施既定目标，维护资产完整，保证财务收支合法性、合规性和会计资讯真实性、正确性以及保障经济运作的效益性而进行的驾驭和支配。内部控制制度是指为了保护具有组织结构的经济主体的资产完整，保证会计资料和其它有关资料的真实性和正确性，提高经营效率，促进经营方针的贯彻实施，在经济主体的内部建立或采用的一系列相互联系、相互制约的方法、程序和行为准则。二、我国企业内部控制制度的现状目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。但由于存在着有章不循、违章不究的现象，循与不循、究与不究，一切以法人代表的意志为转移，内部控制制度执行有效性就相对较差，有点几乎形同虚设。民营企业是改革开放的产物，处于发展阶段，在内部控制制度建设上虽然一般没有国有企业搞得那么完整，但对已有的制度，企业主大多能自觉地去实施，因此，内部控制制度执行情况相对较好。国有企业内部控制制度最薄弱的环节在哪里？一是货币资金，二是采购业务。资金使用的随意性，采购业务中弄虚作假，吃"回扣"等现象较为严重。此外，由于国有小企业经济业务简单，运转环节少，因此，在内部控制制度建设上，普遍存在这样或者那样的问题：一是记账人员、保管人员、经济业务决策人员及经办人员没有很好的分离制约，存在出纳兼复核、采购兼保管等现象；二是重大事项决策和执行，没有很好的分离制约，存在"重大"无标准，"决策"无民主的现象；三是财产清查没有形成制度，清查期限、清查程序不明确；四是内部审计没有形成制度化，该设内审机构的不设，该配备专职或兼职内审人员的不配置，有的虽然也设了这样的部门，但往往形同虚设，独立性不强。由于存在以上四种情况，加剧了有章不循、违章不究，循与不循、究与不究，全凭企业法人代表的意志为转移的情况。产生上述现状的原因是什么呢？我认为有以下三点：（一）受益主体不明确为什么国有企业没有非国有企业的内部控制制度执行得好呢？从根本上讲是产权不明晰所致。国有企业产权主体缺位、权责不清，加强内部控制的受益主体不明确。而非国有企业，特别是民营企业产权明确、权责清楚，加强内部控制的受益主体也很明确。因此，这些企业才会想方设法去加强内部控制制度的建设。公司法人治理结构是公司制的核心，而规范的公司法人治理结构，关键要看董事会能否充分发挥作用。但在我国现阶级，公司的法人治理结构"形备而实不至"，尢其体现在董事会这一重要机构没有发挥应有的职能。不少企业在改革过程中，一味地"放权让利".致使原厂长负责制的领导班子在既是经理层又进入董事会，董事会成员和经理成员高度重迭。公司董事会在很大程度上掌握在内部人手中，而作为所有者代表的董事会，既不能充当所有者的"守护神"，又不能代表所有者对经营者进行监督。这种责权不分的公司治理结构，导致内部控制如"空中楼阁"，形同虚设。（二）法律执行环境不好由于我国资本市场运行机制以及相应的法律、法规不是很健全，非法谋取暴利是一种普遍现象，没有真正形成有法可依、执法必严、违法必究的大环境，因此，在一个企业也就很难形成有章必循、违章必究的局面。（三）管理人员素质偏低控制制度是企业最重要的管理工具，但任何控制制度最终都要靠人来执行。由于存在着一些私心重、想"捞一把"的法人代表，存在着一些法制观念淡薄的企业负责人，加强内部控制制度自然只能是奢谈了。同时，一些企业负责人业务素质低，不懂内部控制制度为何物，自然也就谈不上加强内部控制制度建设了。三、如何完善现代企业内部控制制度（1）完善企业的控制环境任何企业的控制活动都存在于一定的控制环境之中。所谓控制环境，是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素，主要是指重大影响因素。控制环境的好坏直接影响到企业内部控制的贯彻和执行以及企业经营目标及整体战略目标的实现，加强和完善企业内部控制，首先应注意企业内部控制环境的建设。完善企业内部控制环境的建设，首先要加强企业负责人的自觉控制意识。企业内部控制成败取决于企业员工的控制意识和行为，而企业负责人内部控制的自觉意识和行为又是关键。从理论上讲，内部控制本身也有局限性，其中主要是企业最高领导人控制的随意性或相互串通，搞内部人控制。因此，提高企业负责人自觉执行内部控制的意识显得尤为重要。从我国一些企业的现状分析，这些企业不是没有内部控制，而是没有很好地执行。其中，往往是企业负责人带头不执行，破坏既定的内部控制程序，导致内部控制形同虚设或只对下不对上。目前成立的国务院国有资产管理委员会是解决这一问题的一个很好的措施，但从长远看，还是要积极推行现代企业制度改革，真正做到所有权（责、权）和经营权分离。只有这样，才能从根本上解决内控制度执行中所存在的问题，使企业由上而下共同执行内部控制制度，从而推动我国企业内部控制环境的建设。（2）进行全面的风险评估面临企业内外环境的日益复杂化，以及企业间竞争的日益激烈，企业经营风险不断提高，如何辨别、分析防范和控制经营风险，已成为企业内部控制制度的重要内容之一。一般来说，企业的风险管理就是按公司既定的经营战略，利用各种风险分析技术，找出业务风险点，并采取恰当的方法降低风险。企业的风险管理要以预防为主，即通过增加、补充或规范各内部控制环节来减轻可能面临的风险；其次，要建立内部监督机构对企业高风险区域经常进行检查，及时发现已存在的或潜在的风险；最后，要善于转嫁风险，如购买保险等。总之，企业的风险管理必须贯穿并渗透于企业内部控制的全过程。（3）设立良好的控制活动控制活动是确保管理阶层的指令得以实现的政策和程序。控制活动出现在整个企业内的各个阶层与各种职能部门，涉及的控制对象包括人、财、物、产、供、销等各方面。控制活动是针对关键控制点而制定的，因此，企业在制定控制活动时关键就是要寻找关键控制点。严谨的内部控制，不仅要对企业经营管理的各个方面实行全方位的有效控制，把企业的各项经济活动全面置于经济监控之中，而且要对企业经营管理的重要方面、重要环节实行重点控制。面的控制与点的控制要有机结合，内部控制才能发挥良好的效益。在实施企业内部控制时如何找到控制点，通过点的控制起到牵一发而动全身的作用是需要认真对待的问题。企业内部控制的点应该设在三个位置上：一是资金。对企业资金的筹集、调度、使用、分配等实行严格控制，防止资金体外回圈。二是成本费用。对企业的各项成本费用支出实施严格的监管，防止出现舞弊行为。三是权力使用。对企业各经营环节、经济活动操作者的权力实施有效监控，防止权力乱用，造成经济损失。（4）建立统一的管理资讯系统管理资讯系统，就是向企业内各级主管部门（人员）、其它相关人员，以及企业外的有关部门（人员）提供资讯的系统。通过管理资讯系统，企业内部的员工能够清楚地了解企业的内部控制制度，知道其所承担的责任，并及时取得和交换他们在执行、管理和控制企业经营过程中所需的资讯。一个良好的资讯系统应有助于提高内部控制的效率和效果，具体讲，应有助于控制标准的建立和修正、控制活动成效的评定、控制报告的拟定和以及改进建议的及时传达。企业应按控制系统的需要识别使用者的资讯需要，在此基础上收集、加工和处理资讯，并将这些资讯及时、准确和经济地传递（包括向下的、向上的和横向的沟通传递）给企业内的相关人员，使他们能够顺利履行其职责。（5）加强企业的内部监督要确保内部控制制度被切实地执行且执行的效果良好，内部控制过程就必须被施以恰当的监督。监督是一种随着时间的推移而评估制度执行质量的过程。内部审计既是企业内部控制的一个部分，也是监督内部控制其它环节的主要力量。在内部控制的监督过程中，内部审计发挥着越来越重要的作用，内部审计通过监督控制环境和控制程序的有效性，监督企业的内部控制是否被执行并及时反馈有关执行结果的资讯，帮助企业更有效地实现预期控制目标。同时，在监控过程中，内部审计可以促进控制环境的建立、为改进控制制度提供建设性建议，为组织成功的达到所需要的内部控制水平服务。当前，我们迫切需要呼唤企业的内部控制意识，需要理直气壮地在微观经济中加强管理和控制。必须下大决心，花大力气，整章建制，有效地建立起各项考核制度、激励制度，明确职责，严肃纪律，把内部控制的水平提起来，让内部控制制度成为企业化解风险，创造效益的武器。
亲，一般不可以，看查的严不严的，看具体情况分析，可以来我们这里了解代做流程及报价，我们团队比较稳重
兄弟，我认为这算是抄袭。试想，你面前有一只猫，它穿着黑色的衣服。现在你把它身上的黑色衣服换成了白色的衣服。难道这样它就不是原来的猫了吗？发表文章，讲的就是原创。虽然你是将外文翻译成了中文，但这不是原创。是抄袭。
别这样搞，英国那边审核论文都是有专门的导师团来审的，不是一个人，只要他们发现一点点问题，你就完了，要么被开除，要么就不能毕业，回国以后需要进行真实的学位认证需要补救是ok的，但要自己过意的去啊
会的，英国那边审核论文都是有专门的导师团来审的，不是一个人，只要他们发现一点点问题，你就完了，要么被开除，要么就不能毕业，回国以后需要进行真实的学位认证需要补救是ok的。
毕业论文（graduation study），按一门课程计，是普通中等专业学校、高等专科学校、本科院校、高等教育自学考试本科及研究生学历专业教育学业的最后一个环节，为对本专业学生集中进行科学研究训练而要求学生在毕业前总结性独立作业、撰写的论文。
毕业论文的基本教学要求是：
1、培养学生综合运用、巩固与扩展所学的基础理论和专业知识，培养学生独立分析、解决实际问题能力、培养学生处理数据和信息的能力。
2、培养学生正确的理论联系实际的工作作风，严肃认真的科学态度。
3、培养学生进行社会调查研究；文献资料收集、阅读和整理、使用；提出论点、综合论证、总结写作等基本技能。
本科毕业设计论文外文翻译基本格式
论文常用来指进行各个学术领域的研究和描述学术研究成果的文章，简称之为论文。它既是探讨问题进行学术研究的一种手段，又是描述学术研究成果进行学术交流的一种工具。它包括学年论文、毕业论文、学位论文、科技论文、成果论文等。以下是我精心整理的本科毕业设计论文外文翻译基本格式，欢迎大家借鉴与参考，希望对大家有所帮助。
本科毕业设计论文外文翻译基本格式
一、要求
1、与毕业论文分开单独成文。
2、两篇文献。
二、基本格式
1、文献应以英、美等国家公开发表的文献为主（Journals from English speaking countries）。
2、毕业论文翻译是相对独立的，其中应该包括题目、作者（可以不翻译）、译文的出处（杂志的名称）（5号宋体、写在文稿左上角）、关键词、摘要、前言、正文、总结等几个部分。
3、文献翻译的字体、字号、序号等应与毕业论文格式要求完全一致。
4、文中所有的图表、致谢及参考文献均可以略去，但在文献翻译的末页标注：图表、致谢及参考文献已略去（见原文）（空一行，字体同正文）。
5、原文中出现的'专用名词及人名、地名、参考文献可不翻译，并同原文一样在正文中标明出处。
三、毕业论文设计外文翻译的内容要求
外文翻译内容必须与所选课题相关，外文原文不少于6000个印刷符号。译文末尾要用外文注明外文原文出处。
外文翻译要求：
1、外文资料与毕业设计(论文)选题密切相关，译文准确、质量好。
2、阅读2篇幅以上(10000字符左右)的外文资料，完成2篇不同文章的共2000汉字以上的英译汉翻译
3、外文资料可以由指导教师提供，外文资料原则上应是外国作者。严禁采用专业外语教材文章。
4、排序：“一篇中文译文、一篇外文原文、一篇中文译文、一篇外文原文”。插图内文字及图名也译成中文。
5、标题与译文格式(字体、字号、行距、页边距等)与论文格式要求相同。
下页附：外文翻译与原文参考格式
英文翻译 (黑体、四号、顶格)
外文原文出处：(译文前列出外文原文出处、作者、国籍，译文后附上外文原文)
阅读翻译外文文献是毕业论文撰写过程中一个非常重要的环节。毕业论文外文文献翻译应采取的策略包括研读原文、提纲表达、修改润色等。毕业论文外文文献翻译的技巧主要包括词类转换技巧、结构调整技巧、被动句的翻译技巧等。一毕业论文外文文献翻译外文文献包括英文、俄文、德文、法文、日文等多语种文献，本文以最通用的英文作为叙述语种。从近几年毕业论文外文文献翻译情况来看，一些学生翻译出来的文献内容不自然、不流畅、难懂、费解，甚至不知所云。究其原因，主要是由于学生普遍使用了Google“翻译”频道、金山词霸和CNKI“翻译助手”等翻译软件所致，并没有掌握翻译的基本方法与技巧，严重影响了外文文献翻译的质量。随着科学技术的迅猛发展和信息时代的到来，电子翻译（EleetroniCTarnslation）系统被人们广泛应用，但目前的电子翻译软件尚不完善，在翻译的过程中仍存在一些问题。现存翻译软件只是停留在单词与单词的直接转换阶段，一旦遇到一词多义的情况，系统便无法自行做出正确选择，译文也就会出错。而人工翻译则是通过对上下文的理解及长期的文化知识积累，准确地选择词义的。翻译人员通常只是参考词汇译文的意义，对于句子的表达方式则根据具体情况进行灵活地处理。机译的工作原理决定了翻译软件充其量只能达到人脑翻译的科学性要求，根本无法达到高度的艺术性的要求。基于此，学生不应盲目使用翻译软件，而应掌握一些翻译的策略和技巧，加强翻译训练，不断提高自身的翻译水平。二毕业论文外文文献翻译的基本策略01研读原文毕业论文外文文献翻译首先应真正读懂原文。具体来说，就是要理解句子和文献的真正含义，明确原文的主旨，准确理解原文内容本身的含义及与之相关的外延和内涵，还应抓住原文的中心思想和寓意，根据上下文理顺逻辑关系，确保文理清晰、译文准确。02提纲表达其次，应在透彻理解原文的基础上，写出译文提纲。首先，要研究文献的语法内容，如语态、时态等；要研究句子的结构，如恰当的词汇和句型等；要研究遣词用句，如充实单词或句子等。其次，要依照逻辑思维和语篇层次理顺全文。03修改润色译文初稿形成后，应从语法上检查，从语篇上分析，从逻辑上推敲，与原文对照，查看是否有错译漏译现象，看看有没有不合适和不通顺的尚需要进行润色加工的地方。三毕业论文外文文献翻译的技巧翻译并非简单的文字词汇互换，它涉及语言结构、思维模式、风俗习惯、社会文化、传播媒介等方方面面的知识，需要运用恰当的翻译方法和技巧，准确通顺地将一种语言文字转换成另一种语言文字。毕业论文外文文献翻译的技巧主要包括词类转换技巧、结构调整技巧和被动句的翻译技巧等。
（最好）不要某宝，不要个人，一定要选一个正规的润色机构——服务有保障，有售后，北京译顶科技做的不错，可以联系他们一下 终身满意。
毕业论文外文翻译：将外文参考文献翻译成中文版本。
翻译要求：
1、选定外文文献后先给指导老师看，得到老师的确认通过后方可翻译。
2、选择外文翻译时一定选择外国作者写的文章，可从学校中知网或者外文数据库下载。
3、外文翻译字数要求3000字以上，从外文文章起始处开始翻译，不允许从文章中间部分开始翻译，翻译必须结束于文章的一个大段落。
参考文献是在学术研究过程中，对某一著作或论文的整体的参考或借鉴。征引过的文献在注释中已注明,不再出现于文后参考文献中。外文参考文献就是指论文是引用的文献原文是国外的，并非中国的。
原文就是指原作品,原件，即作者所写作品所用的语言。如莎士比亚的《罗密欧与朱丽叶》原文是英语。
译文就是翻译过来的文字，如在中国也可以找到莎士比亚《罗密欧与朱丽叶》的中文版本，这个中文版本就称为译文。
主要标准
翻译是语际交流过程中沟通不同语言的桥梁。一般来说，翻译的标准主要有两条：忠实和通顺。
忠实
是指忠实于原文所要传递的信息，也就是说，把原文的信息完整并且准确地表达出来，使译文读者得到的信息与原文读者得到的信息大致相同。
通顺
是指译文规范、明白易懂，没有文理不通、结构混乱、逻辑不清的现象。
实践产生理论，欧美许多国家的翻译理论是五花八门的。从大的方面来看，可以分为两大派：一派是翻译可能论，一派是翻译不可能论。其实，完完全全百分之百的可能是没有的，完完全全百分之百的不可能也是没有的。
世界上一切翻译活动都是在这两个极端之间进行的。欧洲许多著名的人物，比如马丁·路德、M.阿诺德、.纽曼、.波斯特加特、H.白洛克、.诺克斯、V.那巴可夫等等，都对翻译提出了自己的理论。据《开塞尔世界文学百科全书》的意见，这些理论中有些是刚愎自用的。